Evaluation of the effectiveness of incentive tax benefits in the regions

Abdurahmonov , Baxriddin, Абдурахмонов , Бахиддин, Abdurahmonov , Baxriddin

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

The article analyzes existing methodologies for assessing the effectiveness of incentive tax benefits in regions and identifies their advantages and disadvantages. It is substantiated that the assessment of the effectiveness of incentive tax benefits is aimed at determining the correlation between losses in budget revenues and the economic benefits arising for the state and taxpayers, as well as making decisions to extend, adjust, or cancel the benefit. It is demonstrated that the assessment of tax benefit effectiveness should be carried out based on budgetary, economic, and social criteria, and the assessment process should be conducted stage-by-stage. Based on the research results, an assessment methodology based on an integral coefficient and covering the main efficiency criteria is proposed. This allows for a comprehensive assessment of the budgetary, economic, and social consequences of tax benefits at the local level, as well as making well-grounded management decisions.

Maqola ma’lumotlari
MualliflarAbdurahmonov , Baxriddin, Абдурахмонов , Бахиддин, Abdurahmonov , Baxriddin
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-01-30
Jild4
Son1
Betlar9-20
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss1-pp9-20
Indeksga qo‘shilgan2026-08-27

DOI: 10.60078/2992-877x-2026-vol4-iss1-pp9-20 · Maqolaning asl sahifasi

Kalit so‘zlar

incentive tax benefits, efficiency assessment, criteria, integral indicator, losses in budget revenues, tax administration, algorithm, budget revenues, стимулирующие налоговые льготы, оценка эффективности, критерии, интегральный показатель, потери доходов бюджета, налоговое администрирование, алгоритм, доходы бюджета, rag‘batlantiruvchi soliq imtiyozlari, samaradorlikni baholash, mezonlar, integral ko‘rsatkich, budjet daromadlaridagi yo‘qotishlar, soliq ma’murchiligi, algoritm, budjet daromadlari

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAbdurahmonov , Baxriddin, Абдурахмонов , Бахиддин, & Abdurahmonov , Baxriddin (2026). EVALUATION OF THE EFFECTIVENESS OF INCENTIVE TAX BENEFITS IN THE REGIONS. Иқтисодий тараққиёт ва таҳлил, 4(1), 9-20. https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp9-20
GOST (OAK)Abdurahmonov , Baxriddin, Абдурахмонов , Бахиддин, Abdurahmonov , Baxriddin EVALUATION OF THE EFFECTIVENESS OF INCENTIVE TAX BENEFITS IN THE REGIONS // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 1. – P. 9-20. – DOI: 10.60078/2992-877x-2026-vol4-iss1-pp9-20.
MLAAbdurahmonov , Baxriddin, Абдурахмонов , Бахиддин, and Abdurahmonov , Baxriddin. “EVALUATION OF THE EFFECTIVENESS OF INCENTIVE TAX BENEFITS IN THE REGIONS.” Иқтисодий тараққиёт ва таҳлил, 4(1), 9-20, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp9-20
ChicagoAbdurahmonov , Baxriddin, Абдурахмонов , Бахиддин, and Abdurahmonov , Baxriddin. “EVALUATION OF THE EFFECTIVENESS OF INCENTIVE TAX BENEFITS IN THE REGIONS.” Иқтисодий тараққиёт ва таҳлил, 4(1), 9-20 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp9-20
HarvardAbdurahmonov , Baxriddin, Абдурахмонов , Бахиддин, and Abdurahmonov , Baxriddin (2026) ‘EVALUATION OF THE EFFECTIVENESS OF INCENTIVE TAX BENEFITS IN THE REGIONS’, Иқтисодий тараққиёт ва таҳлил, 4(1), 9-20. https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp9-20
BibTeX
@article{abdurahmonovbaxriddin2026,
  title = {EVALUATION OF THE EFFECTIVENESS OF INCENTIVE TAX BENEFITS IN THE REGIONS},
  author = {Abdurahmonov , Baxriddin and Абдурахмонов , Бахиддин and Abdurahmonov , Baxriddin},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {1},
  pages = {9-20},
  doi = {10.60078/2992-877x-2026-vol4-iss1-pp9-20},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss1-pp9-20}
}

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